Judgment of the Court (First Chamber) of 3 April 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — J.C.M. Beheer BV v Staatssecretaris van Financiën

(Case C-124/07) (1)

(Sixth VAT Directive - Supply of services relating to insurance transactions - Insurance brokers and insurance agents)

(2008/C 128/22)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: J.C.M. Beheer BV

Defendant: Staatssecretaris van Financiën

Re:

Reference for a preliminary ruling — Hoge Raad der Nederlanden — Interpretation of Article 13 B(a) of Sixth Council Directive 77/388/EEG of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Supply by insurance brokers or insurance agents of services relating to insurance or reinsurance transactions — Taxable person acting as sub-agent in the name of a principal agent

Operative part of the judgment

Article 13B(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that the fact that an insurance broker or agent does not have a direct relationship with the parties to the insurance or reinsurance contract in the conclusion of which he has been instrumental, but merely an indirect relationship with them through the intermediary of another taxable person who is, himself, in a direct relationship with one of those parties, and to whom the insurance broker or agent is contractually bound does not prevent the service provided by the latter from being exempt from value added tax under that provision.

(1)  OJ C 95, 28.4.2007.